F1503Repeals and revocationsU.K.
This section has no associated Explanatory Notes
(1)Schedule 10 (repeals and revocations, including of spent enactments and including repeals for purposes connected with other tax law rewrite Acts) has effect.
(2)If—
(a)CTA 2010 repeals or revokes a provision and the repeal or revocation is for corporation tax purposes only (see section 1181(2) of that Act), and
(b)this Act also repeals or revokes the provision,
the repeal or revocation of the provision by this Act is for all purposes other than corporation tax purposes.
Textual Amendments
F1S. 378 renumbered as s. 503 (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 10(3)(e)